出版社：Research Centre of Industrial Problems of Development of NAS of Ukraine
摘要：The article is aimed at studying the current status and development tendencies in the environmental taxation both in the European Union Member States and in Ukraine. The essential attributes of environmental taxes and the nature of their impact on reducing the environmental pollution as well as improving energy efficiency have been clarified. An analysis of the classification of environmental taxes and their income structure in the EU countries has been carried out. The dynamics of the implicit rate of the energy taxation (real and nominal) has been studied. A list of the main activities that were undertaken as part of the reform of environmental taxation in the EU countries during 2015-2017 was determined. A comparative analysis of the level of the main energy tax rates both in the EU and in Ukraine has been carried out.
其他摘要：Метою статті є дослідження сучасного стану і тенденцій розвитку екологічного оподаткування у країнах ЄС та в Україні. Уточнено сутнісні ознаки екологічних податків і характер їх впливу на зменшення забруднення довкілля та підвищення ефективності використа
